信息！对于6月A考延期，ACCAe怎样做到有序备考？来了解下！

发布时间：2020-05-15

由于受特殊情况影响，许多考生想知道ACCA的考试时间具体定在什么时候？这个问题还不确定，但备考也是要继续的，接下来一起看看应该怎样去做好备考吧！

对于受到全球范围内的疫情影响，ACCA考试真的是一拖再拖。受考试延期的影响，原本错过三月考试，六月考季又被强行延期到七月的学生，一个个在家中放纵自我，不用在担心每天焦头烂额备考了。

而不好的事是内心再等下去，目前的复习都白搭了，知识点早就忘记了，那么出于这个焦虑，一名优秀的ACCAer该怎么做呢？如何才能够做到有序备考呢？一、制定计划

1、计划每日时长：适用于ACCA所有考试的科目，延长自己的对知识点的记忆，争取每天都有回顾知识点的时间，哪怕每天只有一小时。

2、对重点知识做好笔记：平时听网课时，注重知识点的理解，加强自己对长句子的阅读和理解能力。并对一些重点知识理清思维逻辑，做好笔记，时不时拿出来复习。

3、计划刷题频率：对于必考知识点计算题，学生可自我要求，每两天做一题大题，包括计算以及文字分析，确保自己不会因为时间过长而“手生”，忘记知识点。

4、多动手操作：学生平时在自己练习题目时，一定得动手自己写，不要抱着“这题我会了，大概是这样做的”心理来复习，动手操作可以加强对知识点的记忆以及提升自己的打字速度，发现自己的薄弱知识点，练习多了还能提高做题的准确率。

二、执行计划按照学习计划进行，提高自律性和执行力。

三、测量绩效

所谓的测量绩效，对于ACCAer而言，就是看自己是否按照学习计划进行，测量的做法可以是手写或记录每天学习的时间，或加入一些打卡群，每日打卡学习时长和学习内容。

当然也有做得不足的地方，例如，计划每天复习2小时，但实际上很多天都只学了1小时，即实际较计划产生了不利的差异，我们要找出差异并分析产生不利差异的原因。

例如，是在手机上花的时间太多了，还是由于对知识点不熟，学不进去等等，并进一步采取控制措施，如果是时间安排不合理导致的，那就给自己制定合理的时间安排表。

如果是觉得知识点太难，可以重听网课，配合练习册做题，或者多与考友以及老师交流，及时反馈，改掉自己的不良习惯，重新走回好好学习的正道。

好了，以上就是本次51题库考试学习网为大家分享的整体内容，如果还想了解更多关于这方面的信息，也可关注51题库考试学习网解决心中的疑惑，祝大家考出满意的成绩吧。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

2 Assume that today’s date is 1 July 2005.

Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004

and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he

has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.

Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price

of ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free

petrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.

Jan’s other 2004/05 income comprises:

￡

Dividend income from UK companies (cash received) 3,240

Interest received on an ISA account 230

Interest received on a UK bank account 740

Interest remitted from an offshore account (net of 15% withholding tax) 5,100

Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598

The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted other

Portuguese rental income arising in the year, totalling a further ￡1,500 (gross).

Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house

to buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. It

would be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first six

months. All other bills will be paid by Jan.

Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He

has held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, a

bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders

have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:

– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and

– 25p cash per share

Required:

(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)

正确答案：

 

(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the

measures that the professional accountant might take to reduce that liability. (6 marks)

正确答案：
(d) Professional accountant’s liability
Liability for reporting on PFI
Independent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecasts
and projections are inherently unreliable. If the forecast or projection does not materialise, and the client or lenders (or
investors) consequently sustain financial loss, the accountant may face lawsuits claiming financial loss.
Courts in different jurisdictions use various criteria to define the group of persons to whom independent accountants may be
held liable for providing a report on an inaccurate forecast or projection. The most common of these are that an accountant
is liable to persons with whom there is proximity:
(i) only (i.e. the client who engaged the independent accountant);
(ii) or whose relationship with the accountant sufficiently approaches privity;
(iii) and to persons or members of a limited group of persons for whose benefit and guidance the accountant supplied the
information or knew that the recipient of the information intended to supply it;
(iv) and to persons who reasonably can be foreseen to rely on the information.
Measures to reduce liability
As significant assumptions will be essential to a reader’s understanding of a financial forecast, the independent accountant
should ensure that they are adequately disclosed and clearly stated to be the management’s responsibility. Hypothetical
assumptions should be clearly distinguished from best estimates.
The introduction to any forecast (and/or report thereon) should include a caveat that the prospective results may not be
attained. Specific and extensive warnings (‘the actual results … will vary’) and disclaimers (‘we do not express an opinion’)
may be effective in protecting an independent accountant sued for inaccuracies in forecasts or projections that they have
reported on.
Any report to a third party should state:
■ for whom it is prepared, who is entitled to rely on it (if anyone) and for what purpose;
■ that the engagement was undertaken in accordance with the engagement terms;
■ the work performed and the findings.
An independent accountant’s report should avoid inappropriate and open-ended wording, for example, ‘we certify …’ and ‘we
obtained all the explanations we considered necessary’.
Engagement terms to report on PFI should include an appropriate liability cap that is reasonable given the specific
circumstances of the engagement.
The independent accountant may be able to obtain indemnity from a client in respect of claims from third parties. Such ‘hold
harmless’ clauses obligate the client to indemnify the independent accountant from third party claims.

(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.

(4 marks)

正确答案：

 

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